• 디지털융복합연구
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• 제12권7호
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• pp.95-101
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• 2014

최근 우리나라의 경제성장을 이끌어온 창업세대가 세대교체를 맞이하고 있으며 그 전환점에 있어서 가업승계가 중소기업 경영자의 중요한 관심사로 떠오르고 있다. 이에 정부에서는 국가 경제성장의 주축인 중소기업의 가업승계 과정에서 발생하는 조세부담을 완화하고, 지속적인 성장을 통한 일자리 창출에 기여하기 위하여 가업승계에 대한 세제지원을 지속적으로 확대해 오고 있다. 본 연구는 우리나라 가업상속제도의 현황을 살펴보고 가업승계의 활성화를 위한 개선방안을 제시하고자 하였다. 가업상속 세제지원 혜택시 그 적용대상 재산의 범위는 해당 세제지원 혜택을 제공하는 취지가 잘 반영될 수 있도록 규정되어야 하고, 가업승계 중소기업들은 가업승계 요건을 맞추기 쉽지 않아 제도의 실효성 문제가 대두되고 있어 중소기업 현실을 고려한 가업승계 요건을 개선해야 할 필요성이 있다. 또한 가업상속에 대해 상속세 공제혜택을 제공하는 경우 실질적인 가업 상속에 한해 세제지원혜택이 돌아갈 수 있도록 사후 관리 규정이 필요하다.

• 경영과학
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• 제34권3호
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• pp.61-77
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• 2017

This study investigates the effect of consumer involvement in the relationship between customer satisfaction and loyalty (which is measured as consumers' repurchase and WOM intentions). Previous research has presented inconsistent implications on the role of consumer involvement in the relationship. Some researchers have presented the empirical results showing that consumer involvement moderates the relationship, whereas others have done the empirical results implying that the consumer involvement does not moderates. In sum, the previous empirical studies have provided the inconsistent empirical results that consumer involvement may be a moderator or a non-moderator in the relationship between customer satisfaction and loyalty. Thus, we start this research with two research questions: "Does consumer involvement has a moderation effect on the relationship between-customer satisfaction and loyalty across various service industries?" and "Can the moderation effect of consumer involvement be detected differently depending on the statistical methods used to probe the moderation effect?" A questionnaire survey was conducted in the context of four service categories: eight service firms for fast food, four firms for family restaurant, four firms for movie theater and four firms for Bakery. Hierarchical regression analyses (moderated regression analyses) and chi-square difference tests were used to identify the role of consumer involvement in the relationship between customer satisfaction and loyalty. The empirical results show that there does not exist the difference in the moderation effects of consumer involvement identified by the two statistical methods (i.e., hierarchical regression analyses vs. chi-square difference tests), however, that there exists the difference in the identified moderation effects of consumer across service categories. In the final section, we summarize the implications and re-interpret the empirical results provided in the previous studies.

• 한국산학기술학회논문지
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• 제10권11호
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• pp.3373-3383
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• 2009

본 연구는 성공적으로 제품 다양성을 증가시키기 위한 신제품 개발 조직의 특성을 분석하는 데 있다. 본 연구는 플랫폼 및 파생제품 개발을 위한 조직의 구조적 특성을 개별적으로 고려하여, 제품군 (product family) 전체의 성과에 미치는 영향을 분석하고자 한다. 본 연구에서는, 조직 내 구성원 및 그룹간의 관계를 규정짓는 3가지 요인(분권화, 공식화, 전문화)과 함께, 개발 관련 조직 간 공간적 근접성 (spatial proximity)을 조직의 구조적 특성을 파악하는 요인으로 사용하고자 한다. 본 연구는 국내 103개 제조업체로부터 수집한 설문응답 분석에 기초하였다. 조직 구조적 특성은 기업의 제품 다양성 정도와 신제품 개발 성과 간의 관계를 매개하는 것으로 나타났다. 특히 본 연구결과는 기존 신제품 개발 조직 연구와 상반되는 몇 가지 결과를 보고 주고 있다. 제품 다양성을 증가시키는 기업에게 있어, 플랫폼 제품 개발 과정의 공식화 및 파생 제품 개발과정의 분권화는 제품군 전체의 성과를 향상시켜 준다. 본 연구는 개발 조직의 공간적 근접성이 성공적으로 제품 다양성을 증가시키는 데 중요한 조직요소라는 것을 증명하였다.

• 한국경영과학회:학술대회논문집
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• 대한산업공학회/한국경영과학회 2004년도 춘계공동학술대회 논문집
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• pp.71-74
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• 2004

The organizations registered ISO 9000:1994 have upgraded to ISO 9001:2000 family through transition period by December, 2003. Some features of ISO 9001:2000 family are that it merged three ISO 9000 series, reduced 20 requirements to five major clauses, and focused on Plan-Do-Check-Act improvement cycle. We interviewed quality managers and staffs of 37 companies certified ISO 9001:2000 in Busan and Kyungnam provinces where most machine, metalwork, and manufacturing companies in South Korea are located. Using statistical analysis, we find out which status of firms are related with the requirements of five clauses. We also discover if there is any difference in performing the requirements depending on top managership, reasons for seeking ISO 9001:2000 certification, and ISO 9001:2000 operating period.

• 산업공학
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• 제14권2호
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• pp.198-204
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• 2001

The ISO 9000 family of international quality management standards were revised on 15 December 2000. The ISO 9001:2000 standard is used for certification/registration and contractual purposes by organizations seeking recognition of their quality management system(QMS). We summarize key contents changed in ISO 9000:2000 family standards. To comply with ISO 9001:2000, we analyze the current QMS for steel outfit industry, using audit results from ISO 9001:1994 for seven steel outfit firms during last three years. We investigate statistical relationships between ISO 9001:2000 and ISO 9001:1994 requirements from a three dimensional contingency table with audit results. We observe that the importance of requirements of the ISO 9001:2000 sections makes a difference between companies.

• 한국콘텐츠학회논문지
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• 제18권9호
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• pp.375-389
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• 2018

가족기업의 성공적인 승계는 기업의 영속성에 큰 영향을 미치는 매우 중요한 사안이다. 성공적인 승계에 영향을 미치는 요인 중 가족기업의 후계자요인이 중소기업 경영자가 가지고 있는 기업가정신과 기업의 경영성과에 미치는 영향을 확인하였다. 본 연구는 현재 승계가 완료되거나 진행되어 실제 기업을 경영을 하는 경영자를 대상으로 실증적으로 분석하였다. 승계요인은 후계자 교육훈련과 후계자 승계의지로 하였고 기업가정신은 혁신성, 위험감수성, 진취성으로, 경영성과는 재무적 성과와 비재무적 성과로 구분하였다. 분석결과 승계요인 중 후계자 교육훈련은 경영성과, 기업가정신 모두에 유의한 영향을 미치며, 후계자 승계의지는 비재무적 성과, 혁신성, 진취성에는 유의한 영향을 미치지만 재무적 성과, 위험감수성에는 유의한 영향이 없는 것으로 나타났다. 또한, 기업가정신의 위험감수성은 경영성과에 유의한 반면, 혁신성과 진취성은 모두 유의하지 않았다. 본 연구결과에 따르면 승계 가족기업에 있어서 후계자 교육훈련과 후계자 승계의지는 경영성과와 기업가정신에 상당한 영향이 있음을 확인하였다.

• 가족자원경영과 정책
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• 제8권1호
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• pp.1-13
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• 2004

This study examined in detail the Japanese system of redressing consumers' losses and the overall consumer administrative system and compared them with the Korean counterpart to seek for a direction of reforming the systems. Several policy suggestions could be made as follows to activate the systems and improve the performances of the consumer administration in both Japan and Korea. First, in Japan, consumer center must be efficiently operated while private consumer groups, firms, consumer agencies and other organizations must actively join to actively redress consumers' losses and implement other consumer policies. Second, in Korea, regional consumer policies are weak so that they must learn Japanese well-developed regional consumer administration system by examining their current development, strengths, and weaknesses. Third, working conditions must be urgently improved, increasing the number of consumer counselors who are involved in consumer policies as well as to guarantee minimum level of their payment. On the other hand, the trend of hiring married and old employees being responsible for implementing consumer policies in Japan must be improved. Fourth, divisions of works in consumer policies among consumer groups as well as their specialization in Korea are necessary. Finally, as counseling of consumers through internet were not available in Japan, that type of counseling must introduce and become more popular in the future.

• 산업경영시스템학회지
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• 제42권4호
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• pp.61-68
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• 2019

Currently many companies are interested in reduction of the carbon emissions associated with their supply chain activities such as transportation and operations. Operational decisions, such as modifications in order quantities could an effective way in reducing carbon emissions in the supply chain. Cap-and-trade regulation, sometimes called emissions trading, is a market-based tool to limit greenhouse gas emissions. Under cap-and-trade regulation, emission credits are allocated to the firms and the firms trades emissions under cap-and-trade schemes. In this paper, we propose a single-manufacturer single-buyer two-echelon supply chain problem under the cap-and-trade mechanism incorporating the carbon emissions caused by transportation and warehousing activities where a single manufacturer produces a family of items in order to deliver a family of items to a single buyer at a fixed interval of time for effective implementation of Just-In-Time (JIT) Purchasing. An integrated multi-product lot-splitting model of facilitating multiple shipments in small lots between buyer and manufacturer is developed in a JIT Purchasing environment. Also, an iterative heuristic algorithm is developed to derive the common order interval, the number of intervals for each product and the number of shipments between the buyer and the manufacturer during the common interval. A numerical example is given to illustrate the savings in reduction of total cost and carbon emissions by the inventory model incorporating cap-and-trade mechanism compared to the classical inventory model. The proposed inventory model could be useful for the practical solution of two-echelon supply chain inventory problem under cap-and-trade mechanism.

• 한국식생활문화학회지
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• 제18권3호
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• pp.270-278
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• 2003

The purposes of this study were to investigate the customers' perception on nutrition information provided on a family restaurant menu, to examine customers' intention to use the nutrition information when eating out if nutrition information would be provided, and to identify what kinds of nutrient information the customers want. A total of 265 respondents were answered. Female was sixty-six percents, and eighty-four percent of the respondents was less than thirty-five years old. The patrons' perception about nutrition information on the menu showed the level of 2.5 points out of 5 points, which pointed out that family restaurant patrons were not satisfied with receiving nutritional information related to the menu. The customers perceived that restaurants had responsibilities for providing nutritional information about menu items. Sixty-six percent of respondents showed a positive intention to the question item about how much the customer would use nutritional information provided on the menu. The customers, who were female (p<0.05), who had a good health status, who showed higher interest on weight control (p<0.01), and who were health-oriented (p<0.01), showed the higher intention to use nutritional information. Nutrient information in which the customers were interested strongly was a fat content, followed by cholesterol content and calorie information. According to the trends of eating out, preferring family restaurants, and increasing interests in a healthful menu, nutrition information demand in restaurant operations would be increased rapidly in the near future. Providing nutrition information at the point of menu choice might result in the improvement of customers' nutritional and health status by encouraging proper dietary habits of patrons as well as providing nutritional education. Therefore, it is recommended that government and restaurant firms should recognize the importance of nutrition information and make strategic plans for the future.

• 한국실내디자인학회:학술대회논문집
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• 한국실내디자인학회 2004년도 춘계학술발표대회 논문집
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• pp.123-126
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• 2004

This study aims to identify the change of bathroom design characteristics through the investigation of bathroom space in apartment model houses. The bathroom space of each private exclusive area was analyzed from the plane characteristics perspective such as quantity, location, size and shape. For this study, site survey and observation was performed to analyze the characteristics of plane and design based on twenty seven model houses of seven large-sized construction firms with Seoul area focused on. Research object was restricted to from ten Pyeong's apartment to sixty Pyeong's in order to understand various characteristics of twenty seven model houses. Since analysis variables were not diverse, the main three factors - frequency, percentage and an average - were represented in Microsoft Excel worksheet, focusing on the quantity of each case, design characteristics and pattern. 1) The quantity of bathrooms: It was turned out that the quantity of bathroom was one in ten Pyeong's apartment while it was two in thirty, forty, and fifty Pyeong's apartment. There were mostly two bathrooms available in twenty Pyeong's apartment even if only one was planned in few cases. All powder rooms and dress rooms in twenty and fifty Pyeong's apartment were designed to be separated and be accessible through bedroom. 2) The size of bathrooms: As private exclusive area increased, the size of bathroom for both family and couple increased. Couple bathrooms had the tendency to be equipped with shower booth and bathtub at the same place or have more tubs than family bathrooms because couple bathrooms were bigger than family bathrooms. 3) The location of bathrooms: Couple bathrooms were usually located beyond dress rooms or powder rooms while family bathrooms were mostly located at the entrance side. 4) The shape of bathrooms: Shower booth was assumed to be in general vogue because family bathrooms, for the most part, were comprised of a flush toilet, a washstand and a shower booth. In the case of couple bathrooms, a flush toilet, a washstand, a shower booth and a tub were generally equipped in more than twenty Pyeong's apartments while a tub was not installed in twenty Pyeong's apartments.